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Anti-Tax-Avoidance in Corporate Taxation under EU Law: the Internal Market Narrative

  • Ivan Lazarov

Publication: Book/Editorship/ReportBook (monograph)

Abstract

This book analyses the constitutional foundation of the autonomous concept of abuse under primary EU law and compares it with the recent developments under secondary law.
Original languageEnglish
Place of PublicationAmsterdam
PublisherIBFD
Number of pages328
ISBN (Electronic)9789087227432, 9789087227425
ISBN (Print)9789087227418
DOIs
Publication statusPublished - 2022

Publication series

SeriesIBFD Doctoral Series
Volume62
ISSN1570-7164

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